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FOWLER v. COMMISSIONER

Docket Nos. 93839, 93859.

22 T.C.M. 81 (1963)

T.C. Memo. 1963-21

Albert J. and Dorothy Fowler v. Commissioner. James J. Thompson v. Commissioner.

United States Tax Court.

Filed January 24, 1963.

Attorney(s) appearing for the Case

Marianne J. Cegas, for the petitioners in Docket No. 93839. Hale W. Brown, Esq., for the petitioner in Docket No. 93859. David A. Pierce, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in petitioners' income taxes for the year 1959 in the amounts of $240 in in Docket No. 93839 and $264 in Docket No. 93859.

The following questions are presented for our determination: (1) Whether Albert J. and Dorothy Fowler are entitled to a dependency exemption for 1959 for either or each of Dorothy's two daughters...

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